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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Arfan Ikhsan
Faculty of Economics, Universitas Negeri Medan, Indonesia
Economics, Econometrics & Finance

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Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies Arfan Ikhsan; Nurlaila Nurlaila; Herkulanus Bambang Suprasto; Febi Yanti Batubara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p05

Abstract

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords: CEO Power, Board Capital, Media Disclosure, Profitability, CSR
Co-Authors Febi Yanti Batubara Herkulanus Bambang Suprasto Nurlaila Nurlaila